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财政供养人员是指通过财政支付个人收入及办公费用的人员(在本文的研究中不包括优抚人员及村干部)。本文选择县级财政供养人员人均收入作为研究对象,重点把省政府确定的发展县域经济的72个县(市、区)作为研究样本。通过人均收入的综合分析和比较分析,本文得出以下观点:(1)全省县级财政收入总额较小,在全省财政收入中所占的比重较低,人均收入水平低下;(2)县级工商税收“块头”太小,在全省工商税收和县级一般预算收入中所占比重太低;(3)县级财政收入质量不高;(4)县级财政收入缺乏持续增长的后劲;(5)县级转移支付金额在可用财力中占有较大比重,上级对县级的转移支付力度加大;(6)发展县域经济、做大“蛋糕”、开辟财源、增
Financial dependents refer to those who pay their personal income and office expenses by means of finance (in this study, they do not include the special care workers and village cadres). This paper selects the per capita income of county-level financial support staff as the research object, focusing on the 72 counties (cities, districts) that the provincial government has determined to develop the county economy as the research sample. Through the comprehensive analysis and comparative analysis of per capita income, this paper draws the following conclusions: (1) The total county-level fiscal revenue in the province is relatively small, accounting for a relatively low proportion of the province’s fiscal revenue and low per capita income; (2) County industrial and commercial tax “block ” is too small, in the province’s industrial and commercial tax revenue and county general budget revenue share is too low; (3) county-level financial revenue quality is not high; (4) county-level fiscal revenue lacks continuity (5) The amount of county-level transfer payments accounts for a large proportion of the available financial resources, and higher-level transfer payments at the county level are intensified; (6) The development of county economy and the expansion of the “cake” increase